Insurance is one of the oldest categories of social relations. Having originated during the period of decomposition of the primitive communal system, it gradually became an indispensable companion of social production. The original meaning of the concept under consideration is associated with the word “fear”. Owners of property, entering into production relations with each other, experienced fear for its safety, for the possibility of destruction or loss due to natural disasters, fires, robberies and other unforeseen dangers of economic life.
The risky nature of social production is the main reason for every property owner and commodity producer to worry about their material well-being. On this basis, the idea of compensation for material damage by sharing it among the interested property owners naturally arose. If each individual owner tried to compensate for the damage at his own expense, he would be forced to create material or monetary reserves equal in value to the value of his property, which is naturally ruinous.
One of the main features of market relations is the presence of developed systems for protecting citizens: social insurance and social assistance. At the same time, the main institution for human protection is social insurance. During the period of socio-economic reforms, when the existing relations between social objects are changing radically, society turned out to be not ready to comprehend the tasks in the field of organizing social insurance in a market economy. In this regard, it is fundamentally important to study the theoretical foundations of social insurance, as well as conceptual approaches and the emerging legislative framework.
The social insurance system, although slowly, is beginning to change. The unified state form of social insurance is being replaced by an extensive system of autonomous off-budget types of social insurance: pension, social, medical, employment.
Social insurance is one of the most important mechanisms for regulating the social and labor sphere. In recent years, the level of social protection of the population has sharply decreased, the system’s unpreparedness to pay off and compensate for the inevitable costs of structural restructuring has clearly become apparent, the demographic situation is sharply deteriorating, and morbidity is increasing. In these conditions, there is no clear understanding of the role of social insurance not only among the population, but also among many specialists.
The subject of research in this course work is the social insurance system.
The object of the study is the history of the development and establishment of social insurance in modern conditions of economic and social development of Russia.
The purpose of the course work is to show the place and role of social insurance in society.
The relevance of this topic lies in the fact that social insurance is an integral part of the life of every person. Working at enterprises, using medical services, relaxing at a resort, etc., each of us is faced with this form of social protection, be it compulsory social insurance or voluntary. Any person should be sure that in the event of an insured event, his life and property are protected, and that he or his family will be able to receive some compensation.
Social insurance occupies a leading place in the population protection system. In developed countries, it accounts for 60-70% of all expenditures on social protection and 15-20% of GDP. In Russia, according to V.D. Roic, the share of compulsory social insurance carried out through extra-budgetary funds is about 45% of social protection costs and 8% of GDP. This is due to the fact that compulsory social insurance covers the entire population (compulsory health insurance) or large categories of citizens.
What should be understood by social insurance?
The Law of July 16, 1999 No. 165-FZ (as amended on March 5, 2004 No. 10-FZ) “On the Basics of Compulsory Social Insurance” (Part 3 of Article 1) provides a definition of social insurance. It is formulated as follows: “Compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the financial and social situation of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed , labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the occurrence of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory insurance.”
This definition of compulsory social insurance contains two important positive properties in comparison with the interpretations of this concept discussed above. Firstly, it extends social insurance to non-working citizens. Secondly, the target orientation of this form of social insurance is clearly defined. The essence of social insurance is expressed in certain social relations regulated by the rules of law.
Social insurance is a set of relations regulated by legislation and insurance contracts between citizens - insured persons (beneficiaries), policyholders (individuals and legal entities of the Russian Federation, constituent entities of the Russian Federation, municipalities) and insurers (state organizations, commercial insurance companies, mutual insurance societies) regarding insurance protection of the property interests of the insured persons, preservation, restoration or improvement of their financial and social situation, which may deteriorate due to the occurrence of events (insured events) specified by law and / or insurance contract at the expense of funds of funds formed by insurers from insurance premiums paid by policyholders (insurance premiums).
The subject of social insurance is the social status, material level and quality of life of citizens. The subject of social insurance includes a complex of labor and social relations regarding the social protection of workers and members of their families in the event of massive social risks of loss of ability to work and/or place of work. As a science, social insurance develops categories (conceptual apparatus) and principles for constructing its economic, social and legal mechanisms.
The scope of tasks of the scientific discipline “social insurance” includes:
1. obtaining objective knowledge about the methods, quality and level of social protection of workers and members of their families;
2. formation of value guidelines in the field of organizing mutual solidarity of working people, i.e. knowledge about the mechanisms of social support for each other in difficult life circumstances.
The purpose of social insurance is to protect property interests, preserve, restore or improve the social situation and / or material level and quality of life of citizens that worsen as a result of insured events as social risks that actually manifest themselves.
The objects of social insurance are the property interests of citizens - insured persons, who are protected in connection with the occurrence of insured events, including by indemnifying or compensating them for the harm caused by such an event or by paying for or providing various kinds of services in kind, ensuring the preservation, restoration or improvement of social position, material level and quality of life.
Social insurance is based on the following principles, which determine its effectiveness, ability to adapt to economic changes and controllability:
1. social insurance is mandatory for all citizens and is regulated by the state;
2. the obligation to pay social insurance contributions is borne jointly by employees and employers, with the involvement of state financial resources if necessary;
3. the size of social insurance funds corresponds to the degree of protection that is necessary for the population, based on established public standards for the level and quality of life;
4. social benefits are determined by the amounts, terms and other conditions for payment of insurance contributions;
5. The right to receive social benefits is determined by the facts of payment of contributions and the occurrence of social risk without additional verification of need for income.
Compulsory social insurance includes:
1) A centrally organized, implemented and state-controlled form of compulsory social insurance;
2) A decentralized form of compulsory social insurance, organized and implemented in accordance with federal laws by the persons specified in them as insurers.
The considered organizational and legal forms of social insurance have not only the above-mentioned general properties, but also their own characteristics.
Firstly, the centralized form of compulsory social insurance covers the entire population or very large masses of the population. According to the types of decentralized form, the life and health of significant categories of people, mainly in dangerous professions, as well as passengers on intercity transportation by all modes of transport, are subject to compulsory social insurance.
Secondly, with compulsory types of social insurance, insurers, categories of citizens subject to insurance, social risks, sums insured, conditions and terms of social insurance protection, insurance rates and amounts of social insurance coverage are established by law.
In addition, with a centralized form of compulsory social insurance, the state establishes special insurance organizations (PF of the Russian Federation, compulsory medical insurance funds, Social Insurance Fund of the Russian Federation), which are controlled by it, and monetary social insurance funds are in federal ownership.
Figure 1.1 Composition of forms and types of compulsory social insurance
The main principles of the implementation of compulsory social insurance are:
· the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage with compulsory social insurance funds;
· universal compulsory nature of social insurance, accessibility for insured persons to realize their social guarantees;
· state guarantee of observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;
· state regulation of the compulsory social insurance system;
· parity of participation of representatives of compulsory social insurance subjects in the governing bodies of the compulsory social insurance system;
· mandatory payment by policyholders of insurance premiums and (or) taxes;
· responsibility for the targeted use of compulsory social insurance funds;
· ensuring supervision and public control;
· autonomy of the financial system of compulsory social insurance.
The financial basis of social insurance is insurance relations, the conditions of which are universal within a given state and are strictly mandatory. Unlike other types of insurance, social insurance is non-profit, i.e. does not pursue the goal of making a profit.
In social insurance, the principle of equivalence between contributions and payments is used to some extent, but not fully. The less the principle of equivalence of insurance premiums and social benefits is violated, the closer the financial mechanism of social insurance is to a purely “insurance” mechanism. The more the principle of solidarity is used as opposed to equivalence, the closer the social insurance mechanism is to state social security.
Currently in Russia there are 5 types of state pensions:
4 labor:
2. for disability
3. in case of loss of a breadwinner
4. long service pension
5. social pension - to persons who are not entitled to receive a labor pension.
1. Old age
Persons who have reached retirement age (w-55, m-60 years) and have work experience (w-20, m-25 years) receive old-age pensions. In the amount of 55% of the salary accepted for calculating the pension + 1% for each year of work experience (exceeding the required one), but not more than 75% of earnings.
To calculate the pension, at the discretion of the employee, earnings for the last 2 years (with bonuses and additional payments), or the average for any 5 consecutive years during the length of service can be taken.
For most pensioners, the pension does not represent the average for 2 years, since there is a maximum pension amount - 3 minimum wages. The minimum pension is 1 minimum wage.
2. For disability
Disability pensions are paid to disabled people of groups I and II in the amount of 75% of the salary received before retirement, group III - 30%. There are min and max pension sizes. For I and II, the min amount is equal to the min size of the old-age pension. Max for groups I and II = max amount of old-age pension. For group III min = 2/3 min old-age pension, max = min old-age pension. Disabled people must undergo examination every 2 years.
3. In case of loss of a breadwinner
Survivor pensions are received by disabled dependent family members (children, wife, parents). The amount is equal to 30% of the breadwinner’s salary for each dependent (up to 18 years?). There is a maximum pension limit, it is equal to the minimum old-age pension for each dependent.
4. Long service pension
Pensions for long service are received by persons who worked in a specialty associated with increased requirements for working ability (pilots, circus performers, teaching staff). The amounts are the same as for old-age pensions. Military personnel receive a pension for long service according to a special law.
5. Social pensions
Social pensions are received by disabled people since childhood and elderly citizens who are not entitled to receive labor pensions. People who have been disabled since childhood receive a pension in the amount of the minimum old-age pension. Those who have not worked have the right to receive 2/3 of the minimum old-age pension upon reaching 60-65 years of age.
For most pensioners, the connection between pensions and labor earnings has been lost. Pension provision lies on the shoulders of enterprises and employers.
State benefits:
These benefits are paid through social insurance and through social security from the budget.
1. Temporary disability benefit.
The basis for payment of benefits is sick leave, which is received by patients and parents of sick children. The amount of benefits depends on length of service:
for up to 5 years of experience, the benefit is 60% of wages,
over 8 years - 100%.
2. Benefits related to maternity and childbirth:
3. Maternity benefits. The woman is paid the full amount of her earnings.
4. Benefit for pregnant women with timely registration (up to 12 weeks) in the amount of 100% of the minimum salary. One-time payment.
5. Child birth benefit is equal to 15 min of wages.
6. Benefit for the period of parental leave up to 1.5 years. Equal to 2 min salary, paid monthly.
7. Allowance for child care up to 3 years without preserving vacation pay. Equal to 50% of the minimum salary.
8. Monthly benefits for a child up to 16 years of age (and for students in secondary schools - until graduation). 70% of minimum wage.
9. Funeral benefit.
10 min wages.
10. Unemployment benefits.
Paid within 12 months:
first 3 months - 75% of the average salary at the last job,
next 4 months - 60%,
last 5 months - 45%.
The minimum amount is equal to the minimum wage, the maximum is equal to the average wage in a given region. If a person has not found a job within a year, then 1 minimum wage is paid monthly.
11. Benefits for refugees and internally displaced persons.
For each family member, refugees in the city are paid 1 min wage, in the village - 2.
It is fundamentally important to see the differences between social assistance and various types of insurance. At the same time, social insurance (as opposed to just insurance) insures against only one type of risk - loss of earnings and primarily covers the social and labor sphere, where the main thing is the relationship between the employer and the insured person. The state only determines the rules of the game. In the relationship between the employer (policyholder) and the insured person, the insurer is the mediator. We have a situation where between the insurer, the policyholder and the insured person there is a certain intermediary in the person of the tax authorities. In other words, the entire structure of normal relationships between the insured person, the policyholder and the insurer is disrupted. Hence all the conflicts associated with determining tariff policy. No one has seriously dealt with it and is not doing it. Meanwhile, in any Western system there are necessarily governmental or independent actuaries, who, before discussing and adopting the budget of a particular fund, report their thoughts on tariff policy. And our tariff policy must be restored.
Most types of social risks can be successfully insured through a system of non-state insurance, which operates on the basis of combining the private risks of individual individuals in society, and their distribution in time and space. At the same time, social risks faced not by an individual, but by society as a whole, are much more difficult to insure for a single (even fairly large) non-state insurance company. In this connection, social risk insurance falls mainly within the competence of the state social insurance system.
For a private insurance company, social risk means the possibility of the simultaneous occurrence of an insured event among a very significant part of the policyholders. Unlike private insurers, the state is able to cope with social risks thanks to universal insurance coverage, which is not available to private companies.
Advantages of implementing social insurance in the state form over the non-state form:
1. The presence of state guarantees for the payment of insurance compensation, which are proclaimed in the Constitution of the Russian Federation and are provided with sufficiently extensive financial resources.
2. Savings on costs of conducting the insurance process due to the breadth of the distribution of the insurance amount between all participants in compulsory insurance, that is, the entire population of the country and a corresponding reduction in the amount of insurance risk, as well as savings on administrative costs in connection with a unified system for managing the insurance process.
3. The state has the right to forcefully change the terms of insurance in order to maintain the stability of the insurance process in conditions of an economic crisis - the abolition of certain types of state benefits and a reduction in their size.
4. Elimination of the effect of adverse selection, which consists of differences in the preferences of policyholders when the population of insured persons is heterogeneous in terms of their attitude to the level of risk. The level of risk in society varies significantly for each individual (for example, the probability of disease varies greatly among different people depending on age, gender, profession), which is fully assessed by each person by the amount of money that he is willing to pay to eliminate the adverse consequences of an insured event, or completely refuse insurance altogether, or refuse general conditions that do not suit him. Whereas the mandatory nature of state social insurance eliminates the possibility of adverse selection effects in the process of social insurance, and also establishes equal conditions and rights of social protection for all members of society, ensuring the maintenance of the social status of all members of society as mandatory elements of established social relations.
The social insurance process operates through a system of social extra-budgetary funds, which are basically independent financial and credit institutions and provide social services to the population by paying benefits, pensions, subsidies and financing social infrastructure in general.
OFF-BUDGETARY FUNDS – state funds that have a designated purpose and are not included in the state budget.
Features of VF:
1. WFs are planned by authorities and have a strictly targeted focus.
2. Funds from the WF are used to finance government expenditures not included in the state budget.
3. VFs are mainly formed through mandatory contributions from legal entities and individuals.
4. Insurance premiums to the VF and the relationships arising from their payment are of a tax nature; tariffs are established by the state and are mandatory.
5. Monetary resources are state property.
6. Expenditure of funds is carried out either by order of the government or a specially authorized body.
WFs can be created in two ways:
1. Allocation from the budget of certain expenses that are of particular importance.
2. Creation of a WF with its own sources of income for specific purposes.
VF are classified:
1. Economic WFs (solving economic problems)
2. Social VF (solving social problems)
The Pension Fund of the Russian Federation was created in accordance with Art. 8 of the Law of the Russian Federation “On State Pensions in the Russian Federation” dated November 20, 1990. Its legal regime is determined by the Regulations on the Pension Fund of the Russian Federation, approved by the Resolution of the Supreme Council of the Russian Federation dated December 27, 1991. The Pension Fund of the Russian Federation was formed for the purpose of state management of the finances of pension provision of the Russian Federation . Provides insurance and payment of old-age, disability and survivors' pensions.
Enterprises pay insurance contributions to this fund for all types of payments accrued to employees.
Starting from January 1, 1996, contributions to the Pension Fund of the Russian Federation are calculated not only from the amounts of accrued wages, but also from a number of payments made to employees from the net profit of the enterprise that are not related to wages, as well as amounts paid in reimbursement of expenses and other compensation in excess of that established by the legislation of the Russian Federation in connection with business trips, transfer, reception or assignment to another location, as well as amounts paid to reimburse additional expenses associated with the performance of work duties by employees.
In addition, all members of the workforce (including working pensioners) are payers of mandatory contributions to the Pension Fund of the Russian Federation in the amount of 1% of the amounts accrued to employees in the form of wages for all reasons, including the performance of work under contract agreements and assignments.
Using PF funds, the company pays monthly benefits for children aged from one and a half to six years. The procedure for paying insurance contributions to the Pension Fund is determined by the Instruction on the procedure for paying insurance contributions by employers and citizens to the Pension Fund of the Russian Federation No. 258 of November 11, 1994.
Compulsory Health Insurance Fund (MHIF)
Federal and territorial compulsory medical insurance funds were created in pursuance of the Law of the Russian Federation “On medical insurance of citizens in the Russian Federation” dated June 28, 1991. Federal and territorial compulsory health insurance funds were created to implement state policy in the field of compulsory health insurance. The MHIF performs the functions of financing medical services provided by regional and municipal health authorities.
The amounts of contributions are calculated from wages accrued on all bases, including under work contracts and assignments.
Benefits for contributions to state extra-budgetary social funds: public organizations of disabled people and pensioners, as well as enterprises owned by these organizations, created to achieve the statutory goals of these public organizations, are completely exempt from paying insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund and the Employment Fund.
The Employment Fund (existed until 2000) and the State Employment Service are a network of regional and local units managed by the Ministry of Labor and Social Development of the Russian Federation, and perform the functions of paying unemployment benefits and finding employment for the unemployed.
The Social Insurance Fund of the Russian Federation is a specialized financial and credit institution under the Government of the Russian Federation. (The fund was created by the Decree of the President of the Russian Federation “On the Social Insurance Fund of the Russian Federation” dated August 7, 1992).
The activities of the Social Insurance Fund are regulated by Decree of the Government of the Russian Federation of February 12, 1994 N 101 “On the Social Insurance Fund of the Russian Federation”. The Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) manages the state social insurance funds of the Russian Federation.
The Fund is a specialized financial and credit institution under the Government of the Russian Federation. The Fund's funds are not included in the budgets of the corresponding levels, other
funds are not subject to withdrawal. The Fund's budget and the report on its implementation are approved by federal law, and the budgets of the regional and central sectoral branches of the Fund and reports on their implementation, after consideration by the Fund's board, are approved by the Chairman of the Fund.
The Social Insurance Fund of the Russian Federation includes the following executive bodies:
1. regional branches managing state social insurance funds on the territory of the constituent entities of the Russian Federation; central sectoral branches that manage state social insurance funds in individual sectors of the economy;
2. branches of departments created by regional and central branch branches of the Fund in agreement with the chairman of the Fund.
The management of the Fund's activities is carried out by its chairman.
To ensure the activities of the Fund, a central apparatus of the Fund is created, and in regional and central branch offices and branches - apparatus of governing bodies. A board is formed under the Fund, and coordination councils, which are collegial advisory bodies, are formed under the regional and central sectoral branches.
Objectives of the fund:
1. provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial, sanatorium treatment and health improvement of workers and members of their families, as well as other goals of the state social insurance provided by law;
2. participation in the development and implementation of state programs for protecting the health of workers, measures to improve social insurance;
3. implementation of measures to ensure the financial stability of the Fund;
4. development, jointly with the Ministry of Labor of the Russian Federation and the Ministry of Finance of the Russian Federation, of proposals on the size of the tariff of insurance contributions for state social insurance;
5. organization of work on training and advanced training of specialists for the state social insurance system, explanatory work among policyholders and the population on social insurance issues;
6. cooperation with similar funds (services) of other states and international organizations on social insurance issues.
The Fund's resources are generated by:
1. employers' insurance contributions;
2. insurance contributions of citizens engaged in self-employment and required to pay social insurance contributions in accordance with the law; insurance contributions of citizens engaged in labor activities under other conditions and who have the right to be provided with state social insurance established for employees, subject to their payment of insurance contributions to the Fund;
3. income from investing part of the Fund’s temporarily available funds in liquid government securities and bank deposits. These funds of the Fund are placed in bank deposits within the limits of the funds provided for in the Fund's budget for the corresponding period;
4. voluntary contributions from citizens and legal entities; receipts of other financial resources not prohibited by law;
appropriations from the republican budget of the Russian Federation to cover expenses associated with the provision of benefits (benefits and compensation) to persons affected by the Chernobyl disaster or radiation accidents at other nuclear facilities for civil or military purposes and their consequences, as well as in other cases established by law;
5. other income (amounts received in the prescribed manner for trips paid for from the Fund; funds reimbursed to the Fund as a result of fulfillment of recourse claims to policyholders and others).
Management of the Fund: The Chairman of the Fund and his deputies are appointed by the Government of the Russian Federation. The Chairman of the Foundation has four deputies.
In its current form, the social risk insurance system has turned into a hindrance to solving national problems related to demographic development, improving public health, and increasing the level of income of citizens. By and large, it was not possible to create instruments for social protection of citizens adequate to the market environment, to achieve the financial stability of the compulsory social insurance system, to balance its income and expenses, to link the size of social insurance payments and the amount of reimbursable earnings.
In order to develop a consolidated position of business on the modernization of the compulsory social insurance system, the KSORR and the All-Russian public organization “Business Russia” held a round table at the end of May on the topic “Reform of the social insurance system: the position of the business community,” which brought together authoritative representatives of business and scientific circles . We offer CHT readers a summary of fragments of the most striking speeches.
I would like to start with a slightly different topic: Russian social partners managed to win a very major political victory - the State Duma voted to adopt amendments to the Labor Code.
Of course, the trade union and employer sides oppose each other on a number of issues. Nevertheless, it was possible to agree on a position that was clearly supported by trade unions, employers, and the government. This confirms that within the framework of this triangle it is possible to negotiate and develop solutions that will seriously move us forward.
The fact that today the social insurance system is going through a crisis is obvious to everyone. This system does not satisfy either the state (because it works poorly and creakingly), or the workers (because it does not provide an adequate level of social protection), or business (because the promises of a serious reduction in the tax burden have not come true).
The State Duma Committee on Labor and Social Policy in both the Third and Fourth Dumas consistently opposed replacing the social insurance system with the Unified Social Tax. We also consider decisions to reduce its size to be extremely ill-conceived. This has already been discussed here: first of all, large businesses saved about 270 billion rubles, but there was no adequate increase in wages, no creation of jobs, or any confirmation that all this money went to good causes (namely this was stated by the Ministry of Finance when it made the relevant decision). There is a clear imbalance in the ongoing reforms: after all, the reduction in the tax burden on the payroll, primarily through the reduction of the unified social tax, coincided with the pension reform...
Let me remind you that the main idea of the pension reform was to create among hired workers a direct interest in the formation of savings that could provide them with decent pensions in the future. The reduction of the unified social tax led to the fact that the Pension Fund became deficit (and this process continues), and today every employee understands perfectly well that the level of his pension provision will depend not on the size of contributions, but on the financial condition of the state and the readiness of the federal budget to cover the Pension Fund deficit . Thus, the ideology of pension reform has been completely undermined. The pension system has not become autonomous from the state and does not depend on insurance contributions. In this sense, the results of the measures taken in 2002-2003 have been largely devalued. Moreover, if earlier an employer, who regularly paid contributions and reduced the incidence rate, could have an interest in the opportunity to use part of these funds, let’s put it bluntly, for additional payments to their employees in the form of vouchers and a health system, now such a direct dependence has been lost. The employer clearly understands that no matter how much he pays, everything goes in an unknown direction.
This system will obviously have to be abandoned. A working group has been formed in the State Duma (which was headed by First Vice-Speaker O. Morozov, and included O. Eremeev and me). The work has not yet begun and, just as in the situation with the Labor Code, we can say that our most unreliable social partner remains the government, which, as always, is late with relevant proposals, but without whose participation we cannot make decisions.
We certainly need to separate the tax and insurance parts within the framework of the Unified Social Tax. There are payments that today do not depend on the size of the employee’s salary and on whether the employee received wages in principle. Let's say, a one-time benefit for the birth of a child or a benefit for caring for a child under 1.5 years of age. Also, the basic part of the pension practically does not depend on the length of service and contributed funds. These are the aspects that need to be left within the scope of the tax. And here we really need to discuss whether this should be a payroll tax or whether it should be collected from some other sources, directed to the specified purposes...
In all cases where the amount of payments directly depends on the employee’s earnings and contributions paid, it is necessary to return to the normal insurance system, which must be effectively managed by the parties to the social partnership. Then the RTC would collectively determine the package of services received by the employee. Namely: a certain level of pension (with a normal earnings replacement rate), payment of sick leave (differentiated, perhaps, according to length of service, but this is a matter for agreement between trade unions and employers), sanatorium treatment for needy workers (based on the number of vouchers for a certain number of workers), children's health.
I believe that for full social and medical protection of their employees, employers should be economically incentivized by giving them the right to use part of the unspent social insurance funds for their own purposes. We are talking about the possibility of returning to the practice of purchasing additional vouchers, allocating part of social insurance funds to medical examinations, and carrying out activities related to the health of workers, so that employers have a direct interest in reducing the incidence of disease at their enterprises. Then there would be an understanding that this money can be spent not only on sick leave, but also in a targeted manner on other activities that increase the attractiveness of these jobs in the eyes of employees, improve the social climate at the enterprise, etc.
I would like to highlight four points that I think are important for business.
First. It is not the size of today's unified social tax that worries us; The Russian Union of Industrialists and Entrepreneurs (the bulk of its members) stands for stability, and not for its reduction. We understand that the issue of reducing the unified social tax can be raised in combination with the effective reform of the state social insurance system: these two tasks cannot be solved alternately.
First of all, we are interested in the stability of the tax base and its predictability. Today there is a risk associated with the growing deficit of the Pension Fund. This topic, in my opinion, is not given enough attention. On the threshold of 2010, we may face the problem of a serious increase in business taxation. Today it has not yet been announced, but this hidden, but almost obvious to us, fact must be brought up for public discussion.
Most likely, we would advocate that the UST rate be frozen over the next seven years. This would make it possible to effectively calculate the need for funds from state extra-budgetary social funds and at the same time would serve as some kind of impetus to begin reforming state social insurance.
Second. The issue that worries entrepreneurs is reasonable social protection for their employees. There are several instruments: the most expensive and large-scale is the state system of compulsory insurance; the enterprise’s own funds, which can be included in cost or spent from profit; non-state social insurance, voluntary medical insurance, etc. So, the employer has three tools that he can use to achieve effective and reasonable social protection for employees. When we talk about social protection of workers, very often the last two instruments, namely the enterprise’s own funds and commercial insurance, remain in the shadows, which seems unreasonable.
It seems to us that it is necessary to pay attention to expanding the possibilities of using voluntary insurance against industrial accidents and voluntary medical insurance and to remove those barriers that limit the employer from using their own funds for additional protection of their employees. If these obstacles are effectively removed, then perhaps the need to increase the UST rate and additional taxation of businesses, which is associated with the Pension Fund deficit, will partially disappear.
Third. For the business community, the social sphere, including social insurance, is an area of business interest. It seems to me that the functions that the state performs today can be performed more effectively by business. This applies to compulsory accident insurance, reform of the compulsory medical insurance system, and expansion of the pension insurance market, long-term life insurance and voluntary health insurance. The role of the private sector in these areas should, I think, be expanded, and this is likely to provide another additional means of reducing the possibility of increased taxation associated with social risks.
Fourth. Social infrastructure for business will always remain a potential investment target. National projects have already been mentioned today. I believe that, first of all, the national healthcare project was meant. In my opinion, not a single large-scale project (precisely a project in the classical sense of the word) can solve the health care problem; Budget funds, primarily federal ones, will always be insufficient. It is an axiom in any country: budget constraints exist and will always exist. Nevertheless, the fate of healthcare, the fate of the medical base is a critical factor in the stability of the state, solving demographic problems, etc. The solution is seen in creating preferences for private capital, so that it becomes interested in investing money specifically in the development of social infrastructure and medical base.
So, the questions that seem to me to be key: non-increase in the tax burden on enterprises; reasonable social protection, which presupposes the availability of non-state alternatives to the protection of workers; expanding the opportunity for individuals and companies to use non-state insurance systems; creating favorable conditions for investing in social infrastructure, including healthcare.
The State Duma of the Russian Federation plans to adopt a new law on childcare benefits for children up to one and a half years old by the end of the year. According to it, from January 2007, the amount of this benefit will be doubled: for the first child - from 700 rubles to 1,500, for the second and subsequent ones - from 1,500 to 3 thousand. But the main innovation, according to the head of the State Duma Committee on Women, Family and Youth Affairs Ekaterina Lakhova, is that the document significantly expands the list of recipients of these benefits.
For example, now women who did not work anywhere before the birth of a child are deprived of financial support from the state. And there are almost half a million of them in the country. Now they will have the same rights to benefits from the Social Security Fund as working mothers. True, for the latter, the upper limit of this benefit is higher - in the amount of 40 percent of earnings (but not more than 6 thousand rubles per month).
Recently, President Vladimir Putin supported the idea of “adjusting” the circle of people receiving child care benefits to include other family members. And from January 1, any Russian father, as well as grandmother or grandfather, will be able to go on maternity leave under the same conditions as mothers. Let's say a young woman is studying, and a working grandmother is ready to take care of her little grandson. She can also claim 40 percent of her earnings for a year and a half. And this is great, because many women of pre-retirement age would gladly prefer to take care of their grandchildren.
Another new category of benefit recipients is adoptive parents, guardians and other citizens who have adopted a child into their family. They are entitled to the same one-time benefit in the amount of 8 thousand rubles as at the birth of a child. The budget of the Social Insurance Fund provides 74.2 billion rubles for all “children’s” payments (including maternity benefits). Shall we give birth?
Over the nine months of 2006 in Russia, 561 thousand 410 workers of hazardous and hazardous industries have already undergone additional medical examinations within the framework of the national project “Health”. ITAR-TASS correspondent was informed about this by the press center of the national project.
For the medical examination of each such employee, medical institutions receive 535 rubles from the Social Insurance Fund. These funds are used to increase wages for medical specialists and the nurses working with them. As Lyubov Kikot, the chief physician of clinic 2 in the city of Mytishchi, Moscow Region, said, “in five clinics in the city, two days a week are allocated for medical examinations within the framework of the national project, so as not to create additional queues.” “Doctors are checking metro and heating network workers, high-altitude workers, installers, painters, plasterers, and signalmen,” the head physician said.
According to the specialist, “harmful factors affect, first of all, the functioning of the nervous system, causing bronchopulmonary diseases and disorders of the musculoskeletal system.” If a disease caused by occupational factors is detected, a special report is drawn up and sent to Rospotrebnadzor, the employer and the clinic at the place of residence. In accordance with this document, the necessary treatment should be prescribed. In addition, the employee has the right to demand changes in working conditions.
As Elina Lapina, curator of the national project for the Mytishchi district, said, “out of 4 thousand people working in hazardous and hazardous industries, 2,410 have already undergone additional medical examinations within the framework of the national project.”
The Belgorod branch of the Central Institute of Traumatology and Orthopedics of Roszdrav opened today at the address: st. Kostyukova, 77a.
The Belgorod branch of the Federal State Unitary Enterprise “CITO” of Roszdrav already existed in the city for about two years, in a somewhat truncated version. According to the branch director M.V. Abramenko, in Belgorod they took measurements, made casts and sent them to Moscow, as well as to the Kursk and Voronezh branches for the manufacture of various prostheses. During this time, over 5,000 people received assistance.
Now the same building will house both a patient reception center and workshops for the production of various orthopedic devices for individual orders. The center also offers a large assortment of finished goods - from prosthetics to care items for the disabled. The center will serve adults and children. The branch staff consists of 10 people who have undergone special training in Moscow.
If necessary, the center will assist in obtaining consultations from leading CITO specialists, one of whom is Professor, Doctor of Medical Sciences S.E. Nikitin was present at today's opening. Also taking part in the ceremony were the Director General of the Central Institute of Traumatology and Orthopedics of Roszdrav G.N. Bulgakov, Deputy Department of Social Protection of the Population of the Region V.I. Sushkova, representatives of the Social Insurance Fund and CITO branches from other regions of Russia.
The social insurance system in the Russian Federation is ineffective and needs reform.
Why is domestic social insurance bad? Firstly, business is still dissatisfied with the fact that extra-budgetary insurance funds perform some functions that are in no way related to insurance. According to the Coordination Council of Employers' Associations of Russia (KSORR), almost every fourth ruble from the funds is spent on such tasks. By “non-insurance tasks” we mean social security for uninsured (read: unemployed) citizens. Employers believe that the state is obliged to take care of them at the expense of the budget, and not at all through payments from enterprises to insurance funds.
In the context of a radical change in the economic model of management, it is doubly difficult to carry out a reform of the social insurance system. The stereotypes that have developed in the minds of the population regarding social insurance as an object of concern for the state and trade unions that does not require the efforts of the workers themselves make it difficult to develop new approaches and, even more so, their implementation. Extensive explanatory work in society is required (including management at all levels), showing the nature and forms of social insurance, mobilizing for increased responsibility of workers, for awareness of the fact that the successful implementation of all socio-economic reforms is possible only by achieving public agreement on the level of and methods of social protection of workers and members of their families.
Social insurance that meets the modern conditions of Russia should become one of the most important mechanisms for the development and regulation of social processes, intended not only to compensate for the costs of the transition to a market economy, but also to strengthen it, giving it a socially oriented character.
1. Berezin S. Social insurance in Russia: problems and paths of development // Insurance business. – 2003. -№5.- P. 8-9
3. On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10.- P. 13-15
4. On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10.- P. 15-17
5. On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10.- P. 17
6. On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10.- P. 19-25
7. On the basics of compulsory social insurance: Federal Law of July 16, 1999 No. 165-FZ // SPS “Consultant Plus”
8. Optimization of costs for drug provision in compulsory medical insurance // Insurance business. – 2005. -№6.- P. 19
9. Roik V. Social insurance: theoretical and methodological foundations // Man and labor. – 2005.-№2.- P. 23
10. Russian social insurance // Insurance business. – 2004. -№3.- P. 16-18
11. Fedotov D. Yu. "Extrabudgetary funds of Russia. Course of lectures" (edition 2005) Publishing house BSUEP
12. Finance / Ed. A.K. Solovyova. – M.: Yurait, 2003.- P. 562
13. Formation of the national social insurance system in Russia // Insurance business. – 2004. -№12.- P. 25
14. Bel.Ru 10/31/2006
16. www.finansy.ru
Social Insurance Fund of the Russian Federation
(million rubles)
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I quarter 2006 |
I quarter 2005 |
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Balance of funds at the beginning of the year |
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Funds received |
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taxes, insurance premiums |
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unified social tax |
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insurance premiums for compulsory social insurance against industrial accidents and occupational diseases |
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a single tax levied in connection with the application of a simplified taxation system |
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unified tax on imputed income for certain types of activities |
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single agricultural tax |
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income from the placement of temporarily free funds of the Fund |
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capitalized payments of enterprises |
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subsidies from the federal budget |
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funds of the Federal Compulsory Medical Insurance Fund transferred to the Social Insurance Fund of the Russian Federation to pay for additional medical examinations of working citizens and provide them with primary health care, as well as to pay for medical care for women during pregnancy and childbirth |
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Funds spent |
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of which to: |
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compulsory social insurance |
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social policy activities |
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payment of benefits to citizens exposed to radiation due to radiation accidents and nuclear tests |
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implementation of social support measures for certain categories of citizens for sanatorium and resort treatment, including travel to and from the place of treatment |
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providing disabled people with technical means of rehabilitation, including the manufacture and repair of prosthetic and orthopedic products |
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payment for services for additional medical examination of working citizens and provision of primary health care to them, as well as payment for medical care for women during pregnancy and childbirth |
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financing the costs of creating and improving the Fund’s information system |
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financing the costs of maintaining the executive body of the Fund |
On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10. – P.13-15.
Formation of the national social insurance system in Russia // Insurance business. – 2004. -№12. – P.25.
On the forms and types of compulsory and voluntary social insurance // Insurance business. – 2004. -№10. – P.15 -17.
Insurance is a set of government measures to protect people from sudden incidents that could cause a person to lose the opportunity to earn money. There are a number of laws, the essence of which is aimed at providing legal and financial guarantees when an ordinary person experiences changes of a material nature: he has suffered from poor health and requires continuous treatment; became disabled due to an injury at the factory; reduced, or times of unemployment came; the family lost its breadwinner. In such and similar cases, the insured Russian citizen has the right to compensation for damage caused by negative actions. When an insured event occurs, the victim is paid a certain amount.
Regulatory documents that approve, regulate and control the distribution of funds among able-bodied residents of the country are the compulsory social insurance system. This includes extra-budgetary organizations and foundations that carry out policies among workers. The main authority is the Social Insurance Fund (SIF). It defines ways to protect against risks as the main criterion of the insurance industry.
We can say that this complex is managed by the state, and the main managerial role belongs to the President of the country, while he does not interfere with the activities of the funds, since they are filled by ordinary companies, and the reserves come from civil payments.
The main off-budget funds providing insurance in Russia:
Coordination occurs at three levels:
Such management guarantees the effective implementation of government policies in the field of social security.
In Russia, all insurance can be divided into:
These methods perfectly complement each other in the form of monetary protection and work to improve the quality of life of citizens of the Russian Federation.
In Europe and the USA, this type of voluntary insurance has gained enormous popularity. The very sphere of this business is very relevant there, and is developing much more brightly and dynamically, because the population and companies understand the risks very well.
This is the most common and relevant type of insurance, and it has the following forms:
The subjects of insurance are:
There are several groups subject to compulsory social insurance, which include people who, due to an incident, may lose something and have something to lose: physical condition, business, income, and life in general. These include:
When a person works in production, he is more likely to get injured, maimed, or acquire a disease due to the nature of the work. In order to prevent the development of bad consequences, to protect the working society, and, if necessary, to assist in the treatment and restoration of health, the state has developed a set of measures aimed at reducing losses from emergency incidents and reimbursing workers for hospital and rehabilitation costs due to injuries and diseases received in the workplace.
Protection of the population is determined by constitutional law and Federal law, and is necessary. All employers must insure their employees against the consequences of injuries and illnesses. Thus, the government protects the interests of not just citizens, but also the interests of society as a whole.
This type of insurance provides people with:
Thus, persons injured in industrial accidents during work, or who have acquired occupational diseases, are subject to insurance, which is formed from the following funds:
The extent to which damage incurred during work will be compensated depends on the class of professional risk. There are 32 occupational hazard categories. This list starts with a specialist in the acclimatization of marine biological resources, and the most dangerous profession is considered to be a coal miner.
This type of protection is provided for people who cannot work for a short period of time, but during this period they risk being left without income.
This includes the following points:
Benefits exist in the following types:
The government annually plans such items and approves them in the budget in advance. This is an important step in creating a favorable social environment and support for the people, as well as for developing a healthy social consciousness and increasing the demographic component.
Men and women involved in medicine and pharmaceuticals, saving people, are exposed to threats every day, so they are given special treatment. The authorities have approved a list of medical “dangerous” statuses, in which the risk of infection and harm to health is very high.
The insurance procedure is established by the Government for medical workers at federal-level institutions, and by state authorities for employees of medical institutions that are under the jurisdiction of the constituent entities of the Russian state.
When should these people be protected? When they:
Upon the occurrence of an insured event, the degree of professionalism of the employee is taken into account and it is specifically his fault. Perhaps the situation arose due to negligence or lack of competence.
If a health worker dies while performing his duty of providing medical care, or while conducting medical research, the family of the deceased receives a one-time cash benefit, which is approved by the Government, authorities and local authorities in accordance with the place of work of the deceased.
Insurance premiums, as a basic and regular payment, are calculated by the enterprise's accounting department. It consists of a fixed part of the insurance tariff, and a variable part in the form of interest, which the policyholder pays to the insurer.
The amount of interest is fixed by the insurer and can change, be lower or higher depending on the state of labor protection conditions, how well equipped the factory areas are, how much costs are related to employee insurance, but not exceeding 40% of the tariff itself.
When calculating the tariff, the amount of payments to insured citizens is taken as a basis. Insurance rates are established and controlled by the legislation of the Russian Federation, depending on the types of economic activity.
Individual entrepreneurs and persons engaged in private practice on the basis of a license pay the amounts of their contributions individually depending on the amount of income. The amount of social assistance for Russian residents directly depends on the state of the companies where they work and on the attitude of the employer towards the workers. The internal atmosphere and the manifestation of management’s concern for their subordinates in the form of providing insurance is a clear indicator of the company.
Compulsory social insurance in 2017 renewed the supervisory role. The ability to monitor insurance payments was taken away from the Social Insurance Fund. Now this is done by the Federal Tax Service, which means that all movements in the insurance sector occur in accordance with tax legislation.
Since 2017, the Federal Tax Service:
The Pension Fund and the Social Insurance Fund still retain a number of functions, such as accepting payments that must be received before 2017 and inspecting audits to identify arrears.
If you have any unclear questions about payment of contributions, you should contact the Ministry of Finance. The Tax Service informs payers about their rights and obligations, the procedure and timeliness of payments, and submission of reports.
Insurance always remains a reliable method of financial support for people working in Russia. This method of care allows both the worker and his loved ones to feel confident; if they suddenly lose the opportunity, they will be able to receive financial support to restore their health and support their family. In business, this is also an effective method of creating a favorable company atmosphere, a special style, developing your own business atmosphere, with the help of which you can actively attract employees, maintain secure jobs, and develop an effective corporate culture.
Social insurance in Russia is represented by a social protection system designed to ensure the implementation of the constitutional right of citizens to financial security in the following cases:
Social insurance can be collective, state, or mixed.
Compulsory social insurance in Russia is part of the state system for social protection of the population. We are talking about social protection of both the working and non-working population from possible changes in their financial or social situation due to subjective or objective reasons.
Social insurance in the Russian Federation is represented by the following types:
The Social Insurance Fund of the Russian Federation is one of the extra-budgetary state funds, the purpose of which is to provide compulsory social insurance to Russian citizens.
By submitting an application to the Social Security Fund, you can count on:
Compulsory social insurance is a special system of protecting Russians who have jobs and their dependent family members from loss of labor income in cases of disability (due to illness, old age, maternity, disability, etc.).
Financial resources circulating in the compulsory social insurance system are accumulated and distributed by 3 funds: the Pension Fund of the Russian Federation, the Compulsory Medical Education Fund, and the Social Insurance Fund. All these funds have their own budgets, which are in no way connected with the budget system of the Russian Federation.
The funds, whose activities extend within the framework of compulsory insurance in Russia, are off-budget, which means that they do not depend on the Russian budget system.
All contributions to the Social Insurance Fund are made by enterprises (policyholders) where insured individuals work. If there is a budget deficit in the funds, the lack of funds is replenished from the federal budget of the Russian Federation with the help of transfer payments.
As for the amount of insurance premiums, they are calculated by taking into account the amount of wages of employees, as well as other payments and rewards. In a special procedure, the amount of contributions is determined in the case of individual entrepreneurs, notaries and lawyers.
In accordance with the Labor Code of the Russian Federation, the conditions of social insurance must be reflected in the employment contract. The presence of a social insurance clause in the contract allows the employee to count on various benefits and benefits in the event of temporary or permanent loss of ability to work. The content of this paragraph may vary and depends on the nature and volume of work performed. The more hazardous the work, the greater the risk of injury it entails, the higher the insurance premiums will be. The employment contract must also reflect the availability of additional pension or health insurance services, if the employer provides such services.
Hello! In this article we will talk about employee insurance.
Today you will learn:
Employee insurance in the company– this is not something a good employer should forget about. On the part of the state, this is a way of protecting the population and providing them with any guarantees against accidents, illnesses, pregnancy and other situations in which work is impossible. The employee must know what he can count on and what guarantees he must receive, and the employer must understand why he must provide them.
According to official sources, insurance in Russia is a guarantee that workers and their dependents will not be left without a stable income due to old age, disability, maternity or death of the breadwinner.
All compulsory employee insurance can be divided into six areas:
In Russia, activities in these areas are carried out by 3 different funds:
All questions regarding the payment of insurance premiums must be resolved by the accounting department. Insurance premiums are calculated at the end of the month and are paid no later than the 15th day of the month following the reporting month.
Now about the interest rate. In the Pension Fund, the employer must accrue 22% of the employee’s salary, in the Social Insurance Fund - 2.9% and in the Compulsory Medical Insurance Fund - 5.1%. Since 2017, these contributions have also been transferred to the Federal Tax Service.
There are also benefits that allow the employer to reduce the cost of paying insurance premiums.
There are 2 types of insurance premiums used in the Russian Federation:
In addition to compulsory insurance, there is also voluntary insurance for employees.
The operation of voluntary insurance of company employees is carried out as follows:
Reflection of voluntary insurance activities has its own characteristics. The Tax Code provides a special procedure for expenses, which is regulated based on the duration of the insurance contract.
But in addition to mandatory, there is also voluntary insurance.
The first category is insured for the reason that payments for insured events greatly impact the company’s budget and also affect current activities, so insurance allows one to compensate for this loss to one degree or another. The second and third categories are workers who are in conditions more difficult than others and who need additional guarantees of payments in case of emergency and illness.
Supplemental insurance is used as a method of competitiveness when searching for new employees. Social guarantees such as additional insurance increase credibility in the eyes of new employees. This also works with banks, which can issue loans to both employees and companies.
But this is not the main reason. Additional insurance is needed by enterprises with a high risk of production, because often insurance payments are rarely enough to cover the costs of emergencies and other incidents. Also, additional insurance allows you to compensate in full for expenses associated with illness, childbirth, and other accidents that may occur to employees.
In general, voluntary insurance – a procedure that allows you to completely protect the company from additional risks associated with unexpected disability of employees.
In the West, and in America in particular, the practice of voluntary insurance is more widespread than anywhere else. This is due to the fact that companies there assess risks, despite the fact that the insurance business there is much better developed.
There is still a lot of fraud in the insurance industry on the territory of the Russian Federation, but now the state regulatory authorities are carrying out a full-scale purge in the ranks of insurance companies, and we can only hope that it will make the insurance business more transparent and more profitable for all categories of citizens.
You can now view all the current information on contributions to the compulsory insurance system in the Tax Code.
Social insurance of employees is one of the components of the compulsory insurance procedure.
It provides social guarantees to employees in the following areas:
Social insurance insurance implies compensation from the fund for the employer’s expenses for sick leave, benefits, etc.
The compensation procedure is as follows: funds are transferred to the Social Insurance Fund on a monthly basis; the employer transfers funds, subtracting from this the amount of benefits paid; Moreover, from 2017, if the amount of benefits is higher than the payment, the employer can either reduce the amount of payment for the next reporting period or request funds from the Social Insurance Fund.
Since the beginning of 2017, the procedure for paying insurance premiums has changed slightly. Previously, the Social Insurance Fund was responsible for social insurance and insurance against industrial accidents. Now social insurance has come under the jurisdiction of the Federal Tax Service, due to which some forms of reporting have changed. But the terms and procedure for payment remained the same.
For late payment of benefits, the employer is charged a penalty.
Industrial accident insurance is a set of measures carried out by the company in order to reduce losses from accidents and compensate employees for the occurrence of occupational diseases.
As with other compulsory types of insurance, it can be divided into compulsory and voluntary. Compulsory insurance means payments to the Social Insurance Fund, through which it will then be possible to compensate for the costs of emergencies and other insured events, and voluntary insurance means concluding an agreement with an insurance company.
Freelance workers are also covered by insurance. Even if the employee carries out his activities unofficially, if an insured event occurs, the employer will also be responsible for him. The employee's relatives are most often included in his contract as beneficiaries.
Employees are insured against:
Contracts vary in terms of urgency:
The most common term of imprisonment is 1 year, regardless of the risks of the enterprise. This allows you to control costs and renew insurance contracts when legislation changes.
Now a little about the amount of payment for accident insurance. The amount of contributions is regulated by 825-N “On approval of the Classification of types of economic activities by professional risk classes.” It states that the amount of insurance premiums depends on the category of employees and varies from 0.2% of the employee’s salary to 8.5%.
It depends on the “danger” of the job. So, the last - 32nd category - includes coal miners who extract it underground. The first category includes the acclimatization of marine biological resources.
Voluntary insurance is based on almost the same principle, but the nuances depend on the insurance company with which the contract is concluded. The average interest on insurance of employees against accidents at work is from 0.1% to 10%, depending on the degree of risk of the enterprise itself.
Insurance companies evaluate real risks according to their classifications and make a decision based on this. In most cases, such insurance will cost more than mandatory insurance.
A few more words about insurance time. An employee can be insured for 24 hours, even outside working hours. But production insurance is most often used. It includes the entire working day, breaks, as well as travel time to the workplace + business trips. The second option is cheaper for the enterprise.
If an insured event occurs, the payer for it will be the Social Insurance Fund.
The payment period may vary:
Payment tariffs are determined by the legislation of the Russian Federation. Also, payments depend on the category of citizen (persons with dependents and disabled people receive larger payments) and the region in which the employee is registered.
In the event of the death of an employee or serious illness, payments are provided to his relatives. The amount for insurance is not deducted from the salary; it is added on top.
But the amount of insurance premiums is not calculated based on the official salary. It is calculated according to all income received, including bonuses, financial assistance above the limit and other deductions that are used to form the tax base.
The amount of insurance premiums for employees who have lost their ability to work due to an occupational injury or accident takes into account the degree of loss of ability to work. The amount of insurance payment in connection with an accident also takes into account the employee’s fault. Payments are based on medical documents that confirm loss of ability to work.
It should be noted that compulsory insurance is often not enough to fully pay for treatment for injuries sustained at work, since it is clearly regulated by law, depends on salary and has its maximum. At the same time, additional voluntary insurance will be much preferable for the employee, because this way he gets the opportunity to cover up to 3 months’ salary.
Is void without workers' insurance information. At the same time, the contract does not necessarily have to indicate what payments and tariffs are accrued for a specific employee. General information is sufficient that the employee is insured by the Social Insurance Fund, the Compulsory Medical Insurance Fund, and the Pension Fund.
Since 2014, a general rule has been in force - the employment contract must include working conditions and the class (subclass) of the employee according to classifier 825-N. This can only be done by a special commission, which, based on the results of the examination, assigns each position and employee a certain classification, according to which the employer must pay the employee the necessary amounts.
Consequently, starting from 01/01/2014, contracts include information about classes and subclasses of working conditions in the workplace. These data must be valid at the time of conclusion of the agreement, otherwise such agreement will be invalid.
Also required to be included in the employment contract is a clause on guarantees and compensation for work under difficult working conditions. Usually this is all indicated in the 4th section of the employment contract - “Wages and social benefits.” guarantees". The sixth section is often entirely devoted to social insurance.
Now let's talk about the benefits of insurance for employees and employers. Let's talk about employees first.
Pros:
We can say that for an employee, social insurance is one of the most important aspects, comparable to wages, type of work and working hours.
Compulsory insurance provides a guarantee that the employer will be obliged to pay money to his employee in the event of his temporary disability. Also, workers in hazardous production receive insurance against emergencies and occupational diseases, thanks to which they will be able to receive additional funds upon completion of work or force majeure events.
We can also say that thanks to insurance, the employee understands his importance to the employer. If a manager agrees to pay a white salary, deducting all necessary payments to various insurance funds, this means that he cares about the future of his employees.
Taking care of pensions, maternity leave, illness and accidents at work - ensuring the manager has a comfortable work experience for his employees.
Are there any advantages for an employer to insure its employees?
There are several advantages, and the most significant of them is attractiveness for the employee. One of the main factors that guarantee an employee a confident future is the employer’s compliance with all regulations and government requirements for pension, social and health insurance. This means that employees will not have any thoughts or worries about this.
Some might say that this is a very minor advantage for the employer. But, from the point of view of the motivational mechanism, provide employees with guarantees - to enlist their support and loyalty, and therefore increase their performance.
In addition to this, one can note a transparent system for issuing salaries, the absence of debts, and, consequently, claims against the company from tax authorities and insurance funds.
In addition, an organization that provides both compulsory and voluntary insurance can offer its employees better conditions than competing companies. This opportunity allows you to retain valuable personnel or additionally attract new ones. Winning in the competition for specialists is one of the tasks of a competent company.
According to the classifier presented above, all medical workers have a high threat to life and health in connection with their work. They constantly risk their lives and health in order to save other people. That is why the function of their insurance falls entirely on the shoulders of the state.
There are two types of insurance for them:
The list of positions that are subject to compulsory state insurance was approved by Resolution No. 191. In this case, the amount of payments upon the occurrence of an insured event is determined by the authorities by establishing the employee’s guilt and his professional qualifications.
A striking example of an insured event would be contracting a disease from one’s patient. If it is an incurable disease such as AIDS or HIV, then compensation will be paid for life. If not, then until the employee recovers. But in any case, the guilt and professionalism of the employee that led to this accident is taken into account.
Medical malpractice insurance is one of the most important tools in the West, which is moving to Russia. It allows you to compensate relatives or the patient for losses in the event of an error. Both the doctor himself and the medical institution can insure themselves against such cases.
At the same time, there is no clear regulatory framework that would regulate compulsory insurance of medical workers in Russia. That is why in state clinics and hospitals the staff is rarely insured, and the doctors themselves also rarely resort to the services of insurance companies.
Private clinics, on the contrary, try to insure both their employees and patients to improve their reputation. This will provide guarantees that in the event of an incident the perpetrator will be held accountable and the victim will receive monetary compensation.
Social insurance is one of the methods of state regulation and protection of workers' rights. It allows the employee and his relatives (dependents) to be confident that in the event of loss of ability to work, they will receive payments that will be enough for treatment and family support during the recovery period (or permanently, in case of complete loss of ability to work). Receiving such guarantees will have a positive impact on both the employee and the image of the company, which will be able to further attract and retain employees.
We can only hope that the compulsory insurance procedure and its importance for both employees and employers will allow us to move away from gray and black salaries in favor of caring for the future of their employees. Indeed, thanks to these insurance procedures, the gap between the working population and the disabled is reduced.
Compulsory social insurance- part of the state system of social protection of the population, the specificity of which is the insurance of working citizens, carried out in accordance with federal law, against possible changes in their financial and (or) social situation, including due to circumstances beyond their control.
Compulsory social insurance is a system legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social situation of working citizens and other categories of citizens due to their recognition as unemployed, work injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the occurrence of other social insurance risks subject to compulsory social insurance.
The procedure for compulsory social insurance of unemployed citizens is determined by federal laws on specific types of compulsory social insurance.
Legislation of the Russian Federation on compulsory social insurance consists of the Federal Law “On Compulsory Social Insurance”, other federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, as well as laws and regulatory legal acts of the constituent entities of the Russian Federation.
Basic principles implementation of compulsory social insurance are:
ü stability of the financial system of social insurance (ensured on the basis of the equivalence of insurance coverage with compulsory social insurance funds);
ü universal compulsory nature of social insurance (availability for insured persons of the implementation of their social guarantees);
ü state guarantee of observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;
ü state regulation of the compulsory social insurance system;
ü parity of participation of representatives of compulsory social insurance subjects in the governing bodies of the compulsory social insurance system;
ü obligatory payment of insurance premiums and (or) taxes;
ü responsibility for the intended use of compulsory social insurance funds;
ü ensuring supervision and public control;
ü autonomy of the financial system of compulsory social insurance.
The powers of federal government bodies in the compulsory social insurance system include:
→ establishing the basis for the legal regulation of compulsory social insurance;
→ establishment of types of compulsory social insurance;
→ establishing the circle of persons subject to compulsory social insurance and entitled to insurance coverage;
→ establishing the terms of appointment and the amount of insurance coverage;
→ establishing the procedure for adopting the budgets of funds for specific types of compulsory social insurance and the procedure for their implementation;
→ approval of budgets of funds for specific types of compulsory social insurance and reports on their implementation;
→ establishing tariffs for insurance contributions for specific types of compulsory social insurance;
→ establishing the calculation base from which insurance premiums are calculated, as well as the procedure for collecting insurance premiums and the procedure for making insurance payments;
→ establishing the liability of subjects of compulsory social insurance in case of violation of the legislation of the Russian Federation;
→ determination of the procedure for storing compulsory social insurance funds and guarantees of the stability of the financial system of social insurance;
→ management of the compulsory social insurance system.
Subjects of compulsory social insurance are policyholders (employers), insurers, insured persons, as well as other bodies, organizations and citizens.
Policyholders- organizations of any organizational and legal form, as well as citizens obligated to pay insurance premiums and (or) taxes, and in some cases pay certain types of insurance coverage. Insurers are also executive authorities and local governments that are obliged to pay insurance premiums.
Insurers- non-profit organizations created to ensure the rights of insured persons under compulsory social insurance in the event of insured events.
Insured persons- citizens of the Russian Federation, as well as foreign citizens and stateless persons working under employment contracts, persons who independently provide themselves with work, or other categories of citizens whose relations with compulsory social insurance arise in accordance with federal laws on specific types of compulsory social insurance .
Types of social insurance risks are:
→ the need to receive medical care;
→ temporary disability;
→ work injury and occupational disease;
→ motherhood;
→ disability;
→ the onset of old age;
→ loss of a breadwinner;
→ recognition as unemployed;
→ death of the insured person or disabled dependent family members.
If several insured events occur simultaneously the procedure for paying insurance coverage for each insured event is determined in accordance with federal laws.
Each type of social insurance risk corresponds to a certain type of insurance coverage.
Insurance coverage for certain types of compulsory social insurance is:
1. payment to a medical institution for expenses associated with providing the insured person with the necessary medical care;
2. old age pension;
3. disability pension;
4. survivor's pension;
5. temporary disability benefits;
6. benefits in connection with work injury and occupational disease;
7. maternity benefit;
8. monthly child care allowance until the child reaches the age of one and a half years;
9. unemployment benefits;
10. one-time benefit for women registered in medical institutions in the early stages of pregnancy;
11. one-time benefit for the birth of a child;
12. allowance for sanatorium treatment;
13. social benefit for funeral;
14. payment for vouchers for sanatorium treatment and health improvement for employees and members of their families.
Insured persons have the right:
ü to timely receive insurance coverage in the manner and under the conditions established by federal laws on specific types of compulsory social insurance;
ü to defend your rights personally, through your representative or trade union, including in court;
ü to participate in the management of compulsory social insurance;
ü to receive information about the activities of insurers and policyholders;
ü to make proposals through your representative or trade union on insurance premium rates to insurers and to the Government of the Russian Federation.
Insured persons are obliged:
→ promptly present to the insurer documents containing reliable information and being the basis for the assignment and payment of insurance coverage;
→ pay insurance premiums and (or) taxes.
Insurers have the right:
ü upon the occurrence of an insured event, if necessary, appoint and conduct an examination to verify the occurrence of an insured event;
ü check documents on accounting and transfer of insurance premiums, as well as documents related to the payment of insurance coverage;
ü collect arrears on insurance premiums from policyholders, as well as impose fines, accrue penalties and carry out other charges in accordance with the legislation of the Russian Federation;
ü apply to the arbitration court to declare the policyholder insolvent (bankrupt) due to his failure to fulfill his obligation to pay insurance premiums;
ü provide policyholders with a deferment in the payment of insurance premiums in cases established by federal laws;
ü carry out social insurance for persons who provide themselves with work;
ü file claims in court to protect your rights and compensate for damage caused, including filing recourse claims for reimbursement of expenses incurred.
Insurers are obliged:
→ prepare, taking into account the opinions of employers and trade unions, justification for insurance premium rates;
→ ensure the collection of insurance premiums, as well as timely payment of insurance coverage;
→ regularly inform policyholders, insured persons, government and public organizations about their financial condition and take measures to ensure their financial stability;
→ ensure control over the correct calculation, timely payment and transfer of insurance premiums by policyholders, as well as over the costs of compulsory social insurance;
→ control the correctness and timeliness of assignment and payment of insurance coverage to insured persons;
→ keep track of paid insurance;
→ register policyholders;
→ maintain a unified record of insured persons and policyholders, receipts and expenditures of compulsory social insurance funds on the basis of unified (universal) identification marks;
→ provide policyholders and insured persons with information about their activities free of charge, with the exception of confidential information;
→ provide free information and advice to policyholders about regulatory legal acts on issues of compulsory social insurance.
Policyholders have the right:
ü participate through its representatives in the management of compulsory social insurance;
ü make proposals on insurance premium rates for specific types of compulsory social insurance to insurers and the Government of the Russian Federation;
ü obtain free information from insurers about regulatory legal acts on issues of compulsory social insurance and the amount of insurance coverage paid to insured persons;
ü participate through its representatives in carrying out calculations to determine the validity of insurance premium rates;
ü apply to the insurer for a deferment of payment of insurance premiums and use the benefits provided in accordance with the legislation of the Russian Federation;
ü go to court to protect your rights.
Policyholders are obliged to:
→ register and deregister with the insurer;
→ pay insurance premiums on time and in the proper amount;
→ provide the insurer with the information necessary to maintain individual (personalized) records of paid insurance premiums;
→ keep records of the accrual of insurance premiums and submit reporting deadlines to the insurer in the established form;
→ present to the insurer for verification documents on accounting and transfer of insurance premiums, expenditure of compulsory social insurance funds;
→ pay certain types of insurance coverage to the insured persons upon the occurrence of insured events, including at their own expense.
Compulsory social insurance is carried out insurers created by the Government of the Russian Federation in accordance with federal laws on specific types of compulsory social insurance. Mandatory social insurance funds are federal state property.
Insurers carry out operational management of compulsory social insurance funds.
Budgets of funds for specific types of compulsory social insurance for the next financial year are approved by federal laws. They are not included in the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. Funds from the budgets of funds for specific types of compulsory social insurance are not subject to withdrawal.
Sources of cash receipts for the budgets of funds for specific types of compulsory social insurance are:
ü insurance premiums and (or) taxes;
ü subsidies, other funds from the federal budget, as well as funds from other budgets in cases provided for by the legislation of the Russian Federation;
ü penalties and interest;
ü funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;
ü income from the placement of temporarily free funds of compulsory social insurance;
ü other receipts that do not contradict the legislation of the Russian Federation.
Tariffs of insurance contributions for compulsory social insurance are established by federal law. Differentiation of insurance premium rates for compulsory social insurance is carried out taking into account the likelihood of social insurance risks occurring, as well as the possibility of fulfilling insurance obligations.
Monies from the budgets of funds for specific types of compulsory social insurance are spent for the purposes established by federal laws on specific types of compulsory social insurance. Misuse of funds is not permitted and entails liability for officials.
Reports on the execution of budgets of funds of specific types of compulsory social insurance for a specific financial year are submitted to the Federal Assembly of the Russian Federation by the Government of the Russian Federation and approved by federal laws.
The calculation base for calculating insurance premiums is payments accrued in the form of wages or other sources determined for citizens subject to compulsory social insurance.
